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2023 United States Tax Rate Reference Guide

Link to PDF Reference Guide Filing Status Tax Rate 2022 2023 Income Range Income Range Single 10% 12% 22% 24% 32% 35% 37% $0 $10,275 $41,775 $89,075 $170,050 $215,950 $539,900

Updated over 2 weeks ago

Filing

Status

Tax Rate

2022

2022

2022

2023

2023

2023

Filing

Status

Tax Rate

Income Range

Income Range

Income Range

Income Range

Income Range

Income Range

Single

10%

12%

22%

24%

32%

35%

37%

$0

$10,275

$41,775

$89,075

$170,050

$215,950

$539,900

-

-

-

-

-

-

-

$10,275

$41,775

$89,075

$170,050

$215,950

$539,900

$0

$11,000

$44,725

$95,375

$182,100

$231,250

$578,125

-

-

-

-

-

-

-

$11,000

$44,725

$95,375

$182,100

$231,250

$578,125

Married, Joint

10%

12%

22%

24%

32%

35%

37%

$0

$20,550

$83,550

$178,150

$340,100

$431,900

$647,850

-

-

-

-

-

-

-

$20,550

$83,550

$178,150

$340,100

$431,900

$647,850

$0

$22,000

$89,450

$190,750

$364,200

$462,500

$693,750

-

-

-

-

-

-

-

$22,000

$89,450

$190,750

$364,200

$462,500

$693,750

Head of Household

10%

12%

22%

24%

32%

35%

37%

$0

$14,650

$55,900

$89,050

$170,050

$215,950

$539,900

-

-

-

-

-

-

-

$14,650

$55,900

$89,050

$170,050

$215,950

$539,900

$0

$15,700

$59,850

$95,350

$182,100

$231,250

$578,100

-

-

-

-

-

-

-

$15,700

$59,850

$95,350

$182,100

$231,250

$578,100

Other Factors

Other Factors

2022

2023

Federal Supplemental Rate1

Federal Supplemental Rate1

22% / 37%

22% / 37%

Standard Deduction

Single

Married, Joint

Married, Separate

Head of Household

$12,950

$25,900

$12,950

$19,400

$13,850

$27,700

$13,850

$20,800

Standard Mileage Rate

Standard Rate

Deductible Rate3

62.5¢ per mile2

22¢ per mile2

65.5¢ per mile

22¢ per mile

Social Security (OASDI)

Tax Rate

Taxable Wage Limit

6.2%

$147,000

6.2%

$160,200

Medicare Withholding

Tax Rate

Taxable Wage Limit

1.45%

2.35% (over $200,000)

None

1.45%

2.35% (over $200,000)

None

Medicare Tax Liability

Tax Rate

Single

Married, Joint

Married, Separate

Head of Household

Taxable Wage Limit

1.45%

2.35% (over $200,000)

2.35% (over $250,000)

2.35% (over $125,000)

2.35% (over $200,000)

None

1.45%

2.35% (over $200,000)

2.35% (over $250,000)

2.35% (over $125,000)

2.35% (over $200,000)

None

Child Tax Credit

$2,000

$2,000

SDI/SUI Rates and Wage Limits

SDI/SUI Rates and Wage Limits

2022

2023

Alaska State Unemployment Insurance (SUI)

Tax Rate

Taxable Wage Limit

0.56%

$45,200

0.51%

$47,100

California State Disability Insurance (SDI)

Tax Rate

Taxable Wage Limit

1.10%

$145,600

0.90%

$153,164

Hawaii State Disability Insurance (SDI)

Tax Rate

Taxable Wage Limit

0.50%

$62,416

0.50%

$68,561

New Jersey State Disability Insurance (SDI)

Tax Rate

Taxable Wage Limit

0.14%

$151,900

0.00%4

N/A4

New Jersey State Unemployment Insurance (SUI)

Tax Rate

Taxable Wage Limit

0.425%

$39,800

0.425%

$41,100

New York State Disability Insurance (SDI)

Tax Rate

Taxable Wage Limit

0.50%

$6,240

0.50%

$6,240

Pennsylvania State Unemployment Insurance (SUI)

Tax Rate

Taxable Wage Limit

0.06%

None

0.07%

None

Rhode Island State Disability Insurance (SDI)

Tax Rate

Taxable Wage Limit

1.10%

$81,500

1.10%

$84,000

State Conformity

As of 1/1/2023, the following six states are nonconforming for moving expenses:
Arkansas, California, Hawaii, New Jersey, New York, and Pennsylvania

1 American Jobs Creation Act of 2004 provides that supplemental wages in excess of one million dollars are to be withheld at the highest tax rate
2 Rates effective from July 1, 2022
3 Deductible rate only applies for state income tax for nonconforming states
4 Contributions paused for 2023

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